财税改革:过去十年与未来十年

过去十年财税改革取得了巨大成就,以“营改增”为核心的税制改革全面推进,新预算法领衔的预算改革取得重要突破,以事权和支出责任划分为主要内容的政府间财政关系进一步捋顺。那么当前的财税体制面临哪些挑战?下一个十年,财税改革将如何推进?本期文章多角度立体解读,以飨读者。

In the past decade, great achievements have been made in fiscal and tax reform. The tax system reform centered on "replacing business tax with value-added tax" has been comprehensively promoted. Important breakthroughs have been made in the budget reform led by the new budget law. Intergovernmental fiscal relations, with the division of powers and expenditure responsibilities as the main content, have been further smoothed. What challenges does the current financial and tax system face? How will fiscal and tax reform be promoted in the next decade? This article is a multi-dimensional interpretation for readers.